Penalty classification for compulsory deposit defaults: credit to administrative receipts head and use existing tax challan. Penalty for failure to make deposits under the Compulsory Deposit Scheme is to be credited to account head '065- Other Administrative Service- Other Services - Other Receipts.' Payments will be made using the existing non-company assessment challan, indicating that classification and scoring out the pre-printed major head in red ink; no separate challan is required.
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Provisions expressly mentioned in the judgment/order text.
Penalty classification for compulsory deposit defaults: credit to administrative receipts head and use existing tax challan.
Penalty for failure to make deposits under the Compulsory Deposit Scheme is to be credited to account head "065- Other Administrative Service- Other Services - Other Receipts." Payments will be made using the existing non-company assessment challan, indicating that classification and scoring out the pre-printed major head in red ink; no separate challan is required.
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